159?
Retailer cut is usually less than 5%, so anywhere from 2.50 to 12.50, say 8= 167
Shipping, likely 1.10 per unit in bulk shipment=168, packaging, 1.50, 170.
Cost to put the parts together and labor? Probably around 10$ per unit.
So, 180 in total?
Cost of developing games, R&D, advertising....It's probably really close, but better and better the more they sell, obviously. They totally make bank on the 3g, and given the memory card...they probably make around 50$ on average between the two variable consoles.